Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2014-15
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Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar. Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar.
Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.
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